The income statement and additional data of Minerals Plus, Inc. follows: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Prepare Minerals Plus's staternent of cash flows for the year ended September 30, 2018, using the indirect method. Include a separate section for non-cash investing and financing activities. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty: do not select a label or enter a zero.) Minerals Plus, Inc. Statement of Cash Flows Year Ended September 30, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, September 30, 2017 Cash Balance, September 30, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities a. Acquisition of plant assets is $117,000. Of this amount, $100,000 is paid in cash and $17,000 by signing a note payable. b. Cash receipt from sale of land totals $29,000. There was no gain or loss. Cash receipts from issuance of common stock total $27,000. d. Payment of note payable is $16,000. Payment of dividends is $7,000. f. From the balance sheet: C. e. September 30 2018 2017 Cash $ 32,000 $ 13,000 44,000 60,000 Accounts Receivable Merchandise Inventory 89,000 81,000 Land 54,000 83,000 Plant Assets 202,000 85,000 (59,000) Accumulated Depreciation Accounts Payable 34,000 (35,000) 21,000 28,000 Accrued Liabilities 18,000 Notes Payable (long-term) 17,000 16,000 Common Stock, no par 32,000 5,000 Retained Earnings 261,000 217,000 Minerals Plus, Inc. Income Statement Year Ended September 30, 2018 Net Sales Revenue $ 239,000 99,000 Cost of Goods Sold Gross Profit 140,000 Operating Expenses: Salaries Expense $ 55,000 24,000 Depreciation ExpensePlant Assets 79,000 Total Operating Expenses Net Income Before Income Taxes 61,000 10,000 Income Tax Expense $ 51,000 Net Income